The Court determined that the authority reserved judgment on the hearing date and delivered it later without notifying the petitioner. It held that such a procedure is unsupported by the GST Act. The case was remanded for a fresh, lawful decision.
The Tribunal held that penalty under section 270A could not stand because the JPACK ledger titled “SABARI” was not proven to belong to the assessee. The ruling emphasises lack of corroborative evidence and inconsistencies in the seized material.
The court held that a two-day delay caused by an online portal glitch could not justify rejection under a VAT Amnesty Scheme. The delay was condoned, and the rejection order was quashed.
The Calcutta High Court remanded the matter for adjudicating authority to compute service tax on consolidated rental income exceeding threshold limits. Co-owners are not treated as a single entity merely due to a joint account arrangement.
Court permits execution of a single surety bond per district for 1,343 cases, citing exceptional circumstances. This relieves a 70-year-old accused from onerous bail conditions while ensuring court appearance.
HC refused to entertain challenge to customs penalty after finding concealment of facts and noting availability of alternate remedies. It upheld investigation’s findings on misdeclaration and imposed exemplary costs.
Kerala High Court directs reconsideration of input tax credit denial, emphasizing that a cost accountant’s affidavit during personal hearing must be considered.
The Commission found prima facie evidence that restrictive actions and refusal of approval may have denied market access to private event organizers. It ordered a DG investigation into alleged violations of Sections 3 and 4 of the Competition Act.
Supreme Court dismissed SLPs, confirming that DTAA rates override Section 206AA for non-residents without PAN. The case follows the Air India ratio, providing legal finality on TDS obligations.
The Court held that rejection of a settlement application without settlement terms does not bar an assessee from contesting assessment on merits, affirming revival of appellate rights.
